This guidance paper focuses on issues that the governments of developing countries may wish to consider if they adopt a policy to tax such transfers. In doing so, it examines and provides the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax, and comments on the pros and cons of these provisions.
La presente Guía de Capacitación y Asistencia Técnica, constituye un documento orientador y complementario, que podrá ser utilizado por los especialistas en capacitación y asistencia técnica de la Dirección General de Saneamiento Físico Legal de la Propiedad Agraria y Catastro Rural – DIGESPACR, en el marco de la función rectora a cargo del Ministerio de Agricultura y Riego (MINAGRI), prevista en el artículo 13 de la Ley de Organización y Funciones del Ministerio de Agricultura y Riego aprobada por Decreto Legislativo 997, y modificada por Ley N° 30048, según la cual corresponde al MINAGRI
El Ministerio de Agricultura y Riego (MINAGRI) ha elaborado la presente Guía con el fin de contar con pautas técnicas metodológicas que regulen el ejercicio de la actividad de verificación de cumplimiento de la normatividad en materia de saneamiento físico legal de la propiedad agraria, que comprende a las tierras de las comunidades campesinas y nativas.
A Guide to the Taxation Incentives for Business & Investment in Papua New Guinea PNG Internal Revenue Commission
This document provides practical guidance to address the taxation of Indirect Transfers of assets of extractive industries. It focuses on issues that developing country governments may wish to consider if they adopt a policy to tax such transfers. In doing so, it examines the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax and comments on the pros and cons of these provisions.
This manual has been developed for training purposes. It models the gas value chain from the upstream project to the use of gas under the form of LPG, LNG or as feedstock for local industrial or power generation uses. It allows users to assess different LNG structures that can be considered when producing LNG (see section 2 for an explanation of each structure). It provides various fiscal regime options for the upstream and mid-stream sectors to understand the impacts of changes on the government take and the private sector returns.
This guide helps communities, community-based organisations and other supporters know what to do if a company is planning to develop projects on or near their customary lands, using a loan from the International Finance Corporation (IFC) – the private sector part of the World Bank Group. This guide is also useful for any projects using loans from other funders or companies that have chosen to follow the IFC’s social and environmental rules.
The purpose of this guide is to introduce the process of mapping for communities facing destructive development projects. It also provides information on how to use maps in a campaign.
This guide provides a simple yet complete resource to help communities to understand the Asian Development Bank’s policies and use them for justice. While it focuses on the ADB, it also contains information that is useful for any campaign against destructive development—even if the ADB is not involved. The guide contains different kinds of information, including:
• Information about human rights and rights-based development
• Information about the Asian Development Bank and its safeguard policies
• Learning activities for community workshops
Landscape governance relates to how rules and decision-making address overlapping claims and conflicting interests in the landscape. It also relates to how rules and decision-making encourage synergies among stakeholders and stimulate the sustainable management of the landscape. In order to achieve sustainable landscape development, it is crucial to understand how governance processes are organized, and how this influences the decisions and behaviour of actors in the landscape.
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